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Although the FRC is a parastatal of the Federal Government, it operates independently in the discharge of its technical duties. The membership of FRC comprises;
- Central Bank of Nigeria (CBN)
cenbank.org
- Corporate Affairs Commission (CAC)
www.cac.gov.ng
- Federal Inland Revenue Service (FIRS)
- Federal Ministry of Commerce (FMC)
- Federal Ministry of Finance (FMF)
www.fmf.gov.ng
- Nigerian Accounting Association (NAA)
- Nigerian Association of Chambers of Commerce, Industry, Mines and Agriculture (NACCIMA)
- Nigeria Deposit Insurance Corporation (NDIC)
www.ndic-ng.com
- Securities and Exchange Commission (SEC)
- The Institute of Chartered Accountants of Nigeria (ICAN)
www.ican-ngr.org
- Auditor-General for the Federation
- Accountant-General of the Federation
www.oagf.gov.ng
- Association of National Accountants of Nigeria (ANAN)
www.ananweb.org
- The Chartered Institute of Taxation of Nigeria (CITN) www.citn.org
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